Putting the provisions of the Pensions Act 2004 into context, this practical guide provides a clear and concise explanation of the impact of the changes introduced. It contains an analysis and explanation of the legislation, plus a copy of the Act. It is intended for practitioners, employers and trustees in this field.
The Blackstone''s Guide Series delivers concise and accessible books covering the latest legislative changes and amendments. Published within weeks of the Act, they offer expert commentary by leading names on the effects, extent and scope of the legislation, plus a full copy of the Act itself. They offer a cost-effective solution to key information needs and are the perfect companion for any practitioner needing to get up to speed with the latest changes.The Pensions Act 2004 is the most substantial change to pension law and practice since the Pensions Act 1995. The new provisions provide a statutory framework for the government''s proposals for pension reform, and form part of a wider package of measures for restructuring the basis of state and private pension provision. The new Act also sweeps away and replaces large portions of the existing regulatory regime for pensions.The Act comes into force in stages from April 2005 and introduces many important changes to pensions regulation, including: new scheme specific funding requirements; a new pensions regulator armed with wide powers to protect members'' interests; and the introduction of a pension protection fund to meet certain benefits in the event of scheme failure. Together with the government''s tax simplification proposals, contained in the Finance Act 2004, the Act will radically alter the conditions under which UK occupational pension schemes (and defined benefit schemes in particular) operate.This practical Guide puts the provisions of the Act into context, and provides a clear and concise explanation of the impact of the changes introduced. The Guide contains a full analysis and explanation of the legislation plus a copy of the Act. It is an invaluable resource for practitioners, employers and trustees in the field.
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